Tax authorities continue to operate under a three-level model.
Minister of Finance Nguyen Van Thang has just signed and issued Decision No. 381/QD-BTC (Decision 381) regulating the functions, tasks, powers and organizational structure of the Tax Department.
Accordingly, the Tax Department is organized from the Central to the local level according to a 3-level model. In which, the Tax Department at the Central level has 12 Boards; 20 local Tax Branches and 350 District Tax Teams.
According to Decision 381, the Tax Department is a unit under the Ministry of Finance, with the function of advising and assisting the Minister of Finance in State management of taxes, organizing the implementation of State budget collection management including: taxes, fees, charges and other revenues belonging to the State budget according to the provisions of the law on taxes and relevant laws. The Tax Department has legal status, a seal with the National Emblem, is allowed to open an account at the State Treasury, and is headquartered in Hanoi City.
Regarding duties and powers, the Tax Department is responsible for submitting to the Minister of Finance for submission to competent authorities for promulgation or promulgating under its authority the following documents: Tax system reform strategy; tax management project; long-term, medium-term and annual plans on tax management and the work of developing, amending and supplementing legal documents on tax management...

Regarding the organizational structure, the Tax Department is organized from the Central to the local level according to a 3-level model. In particular, the Tax Department has 12 units at the Central level, including: Office; International Tax and Policy Department; Legal Department; Tax Operations Department; Tax Budget, Accounting and Statistics Department; Taxpayer Support and Compliance Management Department; Technology, Digital Transformation and Automation Department; Inspection and Examination Department; Personnel Organization Department; Finance and Administration Department; Large Enterprise Tax Department; E-commerce Tax Department.
At the local level, the Tax Department is organized into 20 regions. The Regional Tax Department has legal status, its own seal, is granted a tax management agency code and is allowed to open an account at the State Treasury in accordance with the law.
Tax Department of Region 1 has no more than 19 offices, Tax Department of Region II has no more than 16 offices. The remaining Tax Departments of Regions have no more than 13 offices on average.
District, town, city Tax Teams of provinces and centrally run cities, Inter-district Tax Teams (collectively referred to as District-level Tax Teams) under Regional Tax Branches.
District Tax Teams have legal status, their own seals, are granted tax management agency codes and are allowed to open accounts at the State Treasury in accordance with the law. The number of District Tax Teams shall not exceed 350 units.
The Minister of Finance assigns the Director of the Tax Department to be responsible for: Submitting to the Minister of Finance regulations on the functions, tasks, powers and organizational structure of the Large Enterprise Tax Department, the E-commerce Tax Department, and the Regional Tax Department; Regulations on the functions, tasks, powers and organizational structure of the Departments and Offices under the Tax Department.
This Decision comes into force from March 1, 2025./.